Инновационная парадигма бюджетно-налоговой системы

Abstract

The paper explores the mechanism of revenue generation in the consolidated budget of the Russian Federation, which includes the federal budget of the Russian Federation and the consolidated budget of its constituent entities, as well as state extra-budgetary funds (medical and social insurance, Pension Fund of the Russian Federation). In contrast to the current fiscal tax system, the innovative paradigm of the budget and tax system generates necessary revenue using the socially necessary surplus value, minimum of initial information in the jurisdiction of the Russian Federation and its entities.